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Use management accounting approaches to describe and explain cost management and the effect of costs on product profitability.
The accountant’s approach to cost-volume-profit analysis has been criticsed in that it does not deal with the following.
Identify what are likely to be variable costs for an airline such as Southwest Air. Also, what are likely to be the fixed costs.
Make an annual budget for the Ballarat Furniture Company for 2013. Suppose an income tax rate of 40 percent.
Discuss the stance and initiatives of the Australian accounting profession on corporate social responsibility (CSR) and sustainability. Give your views on the role of accounting and the accountant on